2020 (3) TMI 1037

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....) No. 1,2,3,4 ORAL ORDER (PER : MR. BHARGAV D. KARIA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; "(I) To issue writ of or in the nature of a mandamus or any other appropriate writ(s), direction(s) and/or pass necessary order (s) directing the Respondent(s) to allow amend or re-open GST For....

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....t No.1- is a Private Limited Company incorporated under the provisions of the Companies Act, 1956. It also registered under the Central Excise Act, 1944 and Gujarat Value Added Tax Act. The writ applicant No.1-Company is engaged in the business of trading of various goods like iron & Steel Structures, Round Bars, Alloys, Iron Steel Plates etc. 3. Thereafter, upon the Central Goods & Services Ta....

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....cant was entitled to the credit pertaining to the stock held beyond 12 months from the effective date of 01.07.2017. The Division Bench of this Court had held as under; "30. To sum up we are of the opinion that the benefit of credit of eligible duties on the purchases made by the first stage dealer as per the then existing CENVAT credit rules was a vested right. By virtue of clause (iv) o....

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....n between similarly situated persons, the same does impose a burden with retrospective effect without any justification. 32. For all these reasons we find that clause (iv) of sub-section (3) of section 140 is unconstitutional. We therefore strike down the same. Petitions are allowed and disposed of." 6. The writ applicants, therefore, requested the respondents Authorities by letter dat....